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Article 670. Exemption from payment of state duty upon approval of invitations of receiving persons for the issuance of visas of the Republic of Kazakhstan, as well as upon issuance, restoration or extension of visas of the Republic of Kazakhstan of the Tax Code of the Republic of Kazakhstan
The following persons are exempt from paying the state duty::
1) when approving invitations of the receiving persons for issuing visas of the Republic of Kazakhstan:
individuals and legal entities of the States that have concluded an international agreement with the Republic of Kazakhstan on mutual waiver of consular fees;
the receiving persons applying for the approval of invitations for the issuance of visas of the Republic of Kazakhstan:
members of foreign official delegations and their accompanying persons traveling to the Republic of Kazakhstan;
foreigners traveling to the Republic of Kazakhstan at the invitation of the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the Parliament of the Republic of Kazakhstan, the Constitutional Court of the Republic of Kazakhstan, the Supreme Court of the Republic of Kazakhstan, the Central Election Commission of the Republic of Kazakhstan, the Office of the Government of the Republic of Kazakhstan, state bodies, akimats of regions, cities of republican significance and the capital;
foreigners traveling to the Republic of Kazakhstan with humanitarian aid, coordinated with the interested state bodies of the Republic of Kazakhstan;
for foreign investors;
ethnic Kazakhs;
for children under 16 years of age on the basis of the principle of reciprocity;
2) for issuing, restoring or extending visas to foreigners and stateless persons in the territory of the Republic of Kazakhstan:
members of foreign official delegations and accompanying persons arriving in the Republic of Kazakhstan;
arriving in the Republic of Kazakhstan at the invitation of the Administration of the President of the Republic of Kazakhstan, the Government of the Republic of Kazakhstan, the Parliament of the Republic of Kazakhstan, the Constitutional Court of the Republic of Kazakhstan, the Supreme Court of the Republic of Kazakhstan, the Central Election Commission of the Republic of Kazakhstan, the Office of the Government of the Republic of Kazakhstan, state bodies, akimats of regions, cities of republican significance and the capital;
foreigners traveling to the Republic of Kazakhstan with humanitarian aid, coordinated with the interested state bodies of the Republic of Kazakhstan;
ethnic Kazakhs;
for children under 16 years of age on the basis of the principle of reciprocity;
persons who were previously citizens of the Republic of Kazakhstan, permanently residing abroad and traveling to the Republic of Kazakhstan for the funeral of close relatives;
for foreign investors;
3) for issuing repeated visas instead of primary visas containing errors made by employees of consular institutions of the Republic of Kazakhstan, the Ministry of Foreign Affairs, the Ministry of Internal Affairs of the Republic of Kazakhstan.
The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.
President
Republic of Kazakhstan
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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.
Article 670. The procedure for applying an international agreement regarding partial exemption from taxation of net income from non-resident activities in the Republic of Kazakhstan through the permanent establishment of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan
1. A non-resident has the right to apply a reduced tax rate on net income from activities in the Republic of Kazakhstan through a permanent establishment provided for by an international agreement, if he is a resident of the State with which the international agreement has been concluded, and such an international agreement provides for a non-resident's net income taxation procedure different from the procedure established by Article 652 of this Code.
The reduced tax rate is applied if a non-resident has a document confirming his residence as of the date of filing the corporate income tax return.
A document confirming residency is submitted by a non-resident to the tax authority at the location of the permanent establishment when submitting a corporate income tax return.
2. In the absence of a document confirming the residence of a non-resident, as of the date of submission of the corporate income tax declaration, the non-resident is not entitled to apply the provisions of an international agreement.
In this case, in the case of calculation and payment of corporate income tax to the budget, a non-resident has the right to apply the provisions of an international agreement before the expiration of the limitation period established by Article 48 of this Code, unless other deadlines are established by an international agreement, provided that an additional corporate income tax declaration and a document confirming the residence of a non-resident are submitted to the tax authority.
The footnote. Article 670 as amended by the Law of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (effective from 01.01.2021).
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